What is trực tiếp bóng đá k+ 2025 Lunar New Year holiday schedule in Vietnam? Shall invoices be issued by enterprises when giving Lunar New Year gifts?

What is trực tiếp bóng đá k+ 2025 Lunar New Year holiday schedule in Vietnam?

trực tiếp bóng đá k+ Ministry of Labor, Invalids, and Social Affairs of Vietnam has issuedThông báo 6150/TB-BLĐTBXH nămregarding Lunar New Year, National Day holiday, Victory Day April 30, and International Labor Day May 1, 2025, for officials and public employees and employees.

trực tiếp bóng đá k+ 2025 Lunar New Year holiday schedule nationwide is as follows:

[1] Officials and public employees and employees of administrative agencies, career organizations, political organizations, political-social organizations (hereinafter referred to as officials and public employees) will have trực tiếp bóng đá k+ Lunar New Year holiday 2025 from Saturday, January 25, 2025 (corresponding to December 26 of trực tiếp bóng đá k+ Year of trực tiếp bóng đá k+ Dragon) to trực tiếp bóng đá k+ end of Sunday, February 2, 2025 (corresponding to January 5 of trực tiếp bóng đá k+ Year of trực tiếp bóng đá k+ Snake). This includes 5 Lunar New Year days and 4 weekly days off.

[2] Agencies and units that do not implement a fixed holiday schedule on Saturdays and Sundays weekly will base on trực tiếp bóng đá k+ specific schedule and plan of trực tiếp bóng đá k+ unit to arrange holidays accordingly, in compliance with trực tiếp bóng đá k+ law.

[3] For employees not covered under Section 1Thông báo 6150/TB-BLĐTBXH năm, trực tiếp bóng đá k+ employer will decide on trực tiếp bóng đá k+ Lunar New Year holiday 2025 plan as follows:

Choose 1 day at trực tiếp bóng đá k+ end of trực tiếp bóng đá k+ Year of trực tiếp bóng đá k+ Dragon and 4 early days in trực tiếp bóng đá k+ Year of trực tiếp bóng đá k+ Snake or 2 days at trực tiếp bóng đá k+ end of trực tiếp bóng đá k+ Year of trực tiếp bóng đá k+ Dragon and 3 early days in trực tiếp bóng đá k+ Year of trực tiếp bóng đá k+ Snake or 3 days at trực tiếp bóng đá k+ end of trực tiếp bóng đá k+ Year of trực tiếp bóng đá k+ Dragon and 2 early days in trực tiếp bóng đá k+ Year of trực tiếp bóng đá k+ Snake.

- Notify employees of trực tiếp bóng đá k+ 2025 Lunar New Year holiday plan at least 30 days before implementation.

- If trực tiếp bóng đá k+ regular weekly holiday coincides with trực tiếp bóng đá k+ prescribed holiday under Section 1, Article 112 of trực tiếp bóng đá k+Labor Code 2019, trực tiếp bóng đá k+ employee is entitled to compensatory leave on trực tiếp bóng đá k+ next working day as prescribed in Section 3, Article 111 of trực tiếp bóng đá k+Labor Code 2019.

Therefore, according to trực tiếp bóng đá k+ official 2025 Lunar New Year holiday schedule, officials and public employees will have a continuous 9-day holiday from January 25, 2025, to February 2, 2025 (December 26 of trực tiếp bóng đá k+ Year of trực tiếp bóng đá k+ Dragon – January 5 of trực tiếp bóng đá k+ Year of trực tiếp bóng đá k+ Snake).

For employees at private enterprises, trực tiếp bóng đá k+ employer will decide trực tiếp bóng đá k+ Lunar New Year holiday 2025 plan as follows: 1 day at trực tiếp bóng đá k+ end of trực tiếp bóng đá k+ Year of trực tiếp bóng đá k+ Dragon and 4 early days in trực tiếp bóng đá k+ Year of trực tiếp bóng đá k+ Snake or 2 days at trực tiếp bóng đá k+ end of trực tiếp bóng đá k+ Year of trực tiếp bóng đá k+ Dragon and 3 early days in trực tiếp bóng đá k+ Year of trực tiếp bóng đá k+ Snake or 3 days at trực tiếp bóng đá k+ end of trực tiếp bóng đá k+ Year of trực tiếp bóng đá k+ Dragon and 2 early days in trực tiếp bóng đá k+ Year of trực tiếp bóng đá k+ Snake.

What is trực tiếp bóng đá k+ 2025 Lunar New Year holiday schedule in Vietnam? Shall invoices be issued by enterpriseswhen givingLunar New Year gifts?

Shall invoices be issued by enterprises when giving Lunar New Year gifts?

According to Section 1, Article 4 ofDecree 123/2020/ND-CPregulating trực tiếp bóng đá k+ principles for preparing, managing, and using invoices and documents:

Principles for Preparing, Managing, and Using Invoices and Documents

1. When selling goods or providing services, trực tiếp bóng đá k+ seller must issue an invoice to deliver to trực tiếp bóng đá k+ buyer (including cases where goods or services are used for promotions, advertisements, samples; goods or services used as gifts, donations, exchanges, payment in place of wages for employees, and internal consumption (except for internal goods transfer for continuing production); exporting goods under trực tiếp bóng đá k+ forms of lending, borrowing, or returning goods) and must fully record trực tiếp bóng đá k+ contents as prescribed in Article 10 of this Decree, in trực tiếp bóng đá k+ case of using electronic invoices, it must be in trực tiếp bóng đá k+ standard data format of trực tiếp bóng đá k+ tax authorities as prescribed in Article 12 of this Decree.

Therefore, when an enterprise uses its own products to give Lunar New Year gifts to employees, it must issue an invoice as if it were a normal sale according to trực tiếp bóng đá k+ law.

How much is trực tiếp bóng đá k+ fine for issuing invoices at trực tiếp bóng đá k+ wrong time in Vietnam in 2024?

Pursuant to Article 24 ofDecree 125/2020/ND-CPsupplemented by Section 3, Article 1 ofDecree 102/2021/ND-CPon administrative penalties related to taxes and invoices issued regarding penalties for violations of regulations on issuing invoices when selling goods and services are as follows:

Penalties for Violating Regulations on Issuing Invoices When Selling Goods and Services

1. Warning for one of trực tiếp bóng đá k+ following acts:

a) Issuing invoices at trực tiếp bóng đá k+ wrong time but not leading to delayed tax obligations and having mitigating circumstances;

b) Issuing continuous invoices from small to large numbers but different books (using books with larger serial numbers and not yet using books with smaller serial numbers) and organizations or individuals have cancelled trực tiếp bóng đá k+ books with smaller serial numbers after discovery;

c) Issuing incorrect type of invoice as prescribed, delivered to trực tiếp bóng đá k+ buyer or declared for tax purposes, and trực tiếp bóng đá k+ seller and buyer discovered trực tiếp bóng đá k+ incorrect invoice type and reissued trực tiếp bóng đá k+ correct invoice type before trực tiếp bóng đá k+ competent authority announces trực tiếp bóng đá k+ inspection decision at trực tiếp bóng đá k+ taxpayer's headquarters and does not affect tax obligation determination.

...

3. Fines from 3,000,000 VND to 5,000,000 VND for issuing invoices at trực tiếp bóng đá k+ wrong time but not leading to delayed tax obligations, except as prescribed in point a, clause 1 of this Article.

4. Fines from 4,000,000 VND to 8,000,000 VND for one of trực tiếp bóng đá k+ following acts:

a) Issuing invoices at trực tiếp bóng đá k+ wrong time as prescribed by trực tiếp bóng đá k+ laws on invoices for goods sales, services supply, except for trực tiếp bóng đá k+ case specified at point a, clause 1, clause 3 of this Article;

b) Issuing invoices not in trực tiếp bóng đá k+ order from small to large numbers as prescribed, except for trực tiếp bóng đá k+ case of a warning under point b, clause 1 of this Article;

c) Issuing invoices dated before trực tiếp bóng đá k+ purchase of invoices from trực tiếp bóng đá k+ tax authority;

...

Thus, for issuing invoices at trực tiếp bóng đá k+ wrong time, depending on trực tiếp bóng đá k+ specific case and trực tiếp bóng đá k+ severity, fines are as follows:

- Warning for issuing invoices at trực tiếp bóng đá k+ wrong time but not leading to delayed tax obligations and having mitigating circumstances.

- Fine from 3,000,000 VND to 5,000,000 VND for issuing invoices at trực tiếp bóng đá k+ wrong time but not leading to delayed tax obligations.

- Fine from 4,000,000 VND to 8,000,000 VND for issuing invoices at trực tiếp bóng đá k+ wrong time as prescribed by trực tiếp bóng đá k+ laws on invoices for goods sales, services supply.

Note: trực tiếp bóng đá k+ above fines apply to violations by organizations. For trực tiếp bóng đá k+ same violation, trực tiếp bóng đá k+ fine for organizations is twice that for individuals.